IRS Issues Regulations on Dividends-Paid Deduction for ESOP Plans

August 30, 2006 – The IRS has issued and published in the Federal Register final regulations (Treasury Decision 9282) on dividends-paid deductions in employee stock ownership plan (ESOP) arrangements. These regulations may be accessed as follows.
http://www.irs.gov/pub/irs-regs/td9282.pdf